The Daily times. [volume] (Richmond, Va.) 1886-1889, 1887-03-17


hcation and vcrdcation as prescribed by act
Of January IA, ls2.
II may be said. that IT was clearly shown
that jurcs would not grant in the cases
brought before the circuit Court Of the l nited
states punitive or excessive damages, but
actual damages only. and that an Indemnity
Board had been created for the purpose OF
preventing any loss TO the collecting once
| by said decisions Neither was IL held that
! the bOndsmcn OF the collectors are in any way
| liable, for under the pcCuarities OF these de-
CisOns il had been announced that a State
officer carrying out the law of the state Is not
a State officer but an individual trespasser-
and II follows that his bOndsmen are nOt
! liable for damages except for his acts IA an
officer of the State. As soon as I'M, state Oh
things became manifest more persons Ten
dered coupons for their taxes ana hcenses
than before. showing that the law passed 70
ObstruCt the flow of coupons INTO tile treasury
had been mp 10 that time enectlNc. By re
turns lately made the Auditor OF Pubnc hc-
counts. from July lst 10 December ISL looo' II
appears that in hfty-fvc counties anu tWelNc
cities Of the Commonwealth. upwards OF lhIec
thousand persons have tcndered coupons lor
their taxes and licenses TO the amount oi sloO'-
2S511.
The Executive has been pOwcrless to execute
the law, because authority was vested III MN
to remove the collectors who declined 20 carry
ont the instructions of the Legislature; ana 70 70
substitute for them others VINO Woula' uhlll
the people could remedy the matter Dy eIeC
ton In this aspect Of affairs the cash revenue
must depend upon the voluntary c0ntrbutlQh
OF the people, many OF whom VIII De justly
aggricVcd by the fact that some persons are
pcrmittcd 10 pay their taxes i'm coupons at
half price or less. whilst other ana poorer
citizens are forced to pay theirs ~ cash.
The coupons past due and unpaid on inc ISL
Of January, 1883, if not put in the hauds OF thc
people, will amount to S4,eo3NlbAU. ~ 10 lhc
period of this attitude, taken by certain tIeas
urers, there had been marked decrease III lne
amount OF coupons forced INTO the treasury
being for the years 1856 an average OF 900
0D0 as against $4,000 for 1881. Inc sum ol
past-due coupons forced into the treasury IN
all suits against the state TO be rcncNeu DN tht
Indemnity Board had been only S35'0UO' "hllsI
S3G0OOUO coupons then past due ana uhpdlu
had been stopped, and the cost OF keeping lilis
large amount out Of the Treasury hdd Deel
only $1q1142. or about Onc-fOurth OF one per
cent We shOu q not however. forget here III
Virginia that. though the declslOh OF thc gu
prcme Court. which stripped NlIglhW ol nj
sovereignty guaranteed iy lnc IL III J,I,, Ii, -
amendment 70 the Constitution, was lnddc ny
majority Of one in a court of nine judges, ana
that member OF that court ala not heslldlc
to say, with the concurrence OF lhItc oIuVto'
including the Chief Justice. thdt IL was lhc
first time since the eleventh amendment Was
adopted, in which a State had been coercSu 10y
luuicial proceedings at the instance oi III
diViduals i'm IL general court, and IN ms OplnlOh
none of these suits could Oe ndlntaneu' IoI
the reason that they are III sum ana substance
and effect suits against tie state oi nRHih.
Yet it has the binding ehect ana Iorce on a
decision unanimously COncurrcd III Dy Il luI
court and by the Constitution is the supreme
law of the land. and, II necessary, must uc sup
ported 10y the President with the strong hahu
Of Federal power, Nor 90 see now the pro, ,,o
bibtiOu of the Federal Constitution that no
state shall pass any law impairing the ObIlsa-
tiOu OF COutuct-cm be cVdded DN lhEidIt-
inga nullilying provision upon the Cohstltu-
tiOn of the State. The prohibition is upon lhe
State without regard to tine form ITS laws may
take, or the agencies which enact lhem me
obligation OF contract can no more "c III
paired hy the constitution of state IMAM Dy
N...# r. Hon be-
has been settled 10y the supreme court OF th'
United States more than Once-thc very ian
glIugc Iu one OF lis Olc.slOns beng thdl il ~
well settled by the adJudlcauons oI lhtS court
that State can uO more impair the Oungalloh
of a contract by adopting constitution thah
los passing law; IN the eye on the tphal!iu-
tional inhibition they are sunslahtlul! 'nc
same thing
I'm view of these facts I think it wise TO
recommend a substitute for the existing laws
so far as they refer TO lcVylnE ior taxes loI
which coupons have been lehaoIou. ~ t1e
theory Of thc ACT approved February lf0h'
Is~2 iS that the taX-rccClyab!c coupons must
be- proven 20 be genuine before thcy can Do
received. and this was held not 10 pc an uh-
reasonable requirement. (Aulunl vs.. Orcch-
hOWD Under this proceeding the taxpayer
had TO make am initiative tender OIL coupons
. for the taxes. ana then file his petition, prove
{ his couuOns. and recover the money from the
. Treasurer; but in POlndeNter ". HrcchhoW II
was held that The tender of genuine coupons
was payment ana that the coileClh olhccr' u
he subsequently lcVlcs, Us tte9iae7cI anu
liable for damages. the taxpayer gam sldhu
on his tender and wait the ACTON Ol me ON e.
and if he goes further, can suhJecI MN 10 lh1
/ cost and annoyance of SUIT lh me feucI"i
courts.
Ictus change the position and let the Com
muuwealth tak. the initiative. rms can uc
done los iustitutiEg suit to recover the taxes
and giving the taxpayer day iu court 10
prove his coupons to be genuine ana 10 mart
good his tenders He should not object for IN
making the tender he assumes the rtspOlsi
bility of the genuincnCss OF the coupons uu
this affords him an opportunity OF proving IT,
/ / therefore have the honor 10 rccOlulhVh
. the passage of an act providing that All tdAeS
including taxes on licenses now duc or WHICH
may become due hereafter 10 the COhllnoh-
/ wealth in payment OF which any paper OF III
stTumcnt purpOrtlng 10 be coupon uctaChcu
from a bond of this state, shall nave Dcch oI
may hereafter be rendered and not accepltu
as payment and not otherwise pald, may ne
: recovered ia the Circuit Court having JuTls-
dictiOn over the county or corporation III
| which said taxes shall have Dcen assehseui or
il the tender was made 10 the Audltor OF run
lie Accounts in payment of taxes when ne II
authorized by law 10 receive, the
/ said taxes may be recovered in the Or
cuit Court of the City of Richmond, the
courts 10 have jurisdiction without regard TO
the amount of taxes claimed and though the
amount be less than twenty dollars, ana II the
defendant fails in his defence ana the taxes
claimed are found 10 be due the state, the e
/ shall be Judgment for the Commonwealth Tor
state thereon from the time they became que
until he date of the Judgment Win interest
/ ON the said aggregate amount from the date
of the Judgment until the payment ana COSTS.
Every such judgment shall be doGheted as
/ prpectibed by law in other cases Inc huul
Tor of Public Accounts only shall be auth0r-
lied TO receive payment OF any such JUG
ment, ana no eAeculloh shaii in0uN '"NN WI
until be directs IT,. o....t,
| The passage of the substance OF a law such
as have outlined, with the attending macm
merry to put it in notion will be carrying .i our
| the plain theory of the act apprO cd J feDru
ary IA 1882 and il is hoped will prove enectlEc'
In connection with the revenues % 9i ,,. lmc
State. / beg leave respectfully To call your
attention TO recent decision OF the Su-
preme Court Of the United States, alhrlllihs
that a law imposing tax npon sample me-
chants, although il applies 10 our own citizens
as well as nOn-residents, Is uncOnst tuuon.l
so far as il affects the latter Interpreting thls
decision as given by the public prlnis-io'
having seen the exact tcXt-the State annuii
revenue will be decreased and provision VIII
have to be made for the deficit. lhe Sample
merchants license for the fiscal year endIhs
September 30th 1886, aggregated S6i,5W. more
important than this decrease OF revenue Is the